Supreme Court of India
The State of Himachal Pradesh and Others v. Goel Bus Service Kullu Etc. Etc.
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What the Court ordered
In view of the above, it would not be a futile exercise to send the matters back to the regular Bench as we ha ve held that said Section 3A(3) of the 1972 Act being within the legislative competence of the State Legislature, and lumpsum tax could be l evied.
Judgment, page 38
From the headnote
Motor Vehicles – Himachal Pradesh Motor Vehicles Taxation Act 1972 – s.3A(3) [introduced vide Amending Act of 1999] – Validity of – Special road tax provided under sub-section (3 ) of s.3A – If manifestly unjust / glaringly unconstitutional – Re gulatory or compensatory in nature – Repugnancy, if any, with entral enactment – Levy of lumpsum tax – Validity – Whether impos ition of additional special road tax levied on transport vehicle used wi thout a valid permit is not a tax but a penalty and is ultra vires the legislative powers of the State Legislature under Entries 56 and 57 of List II
Authorities it was built on
- 1981 R.K. Garg Etc. Etc. v. Union of India & Ors. Etc.
- 2004 The State of West Bengal and Ors. v. Kesoram Industries Ltd. and Ors.
- 2004 Ashok Leyland Ltd. v. State of Tamil Nadu and Anr.
- 1974 Bolani Ores Ltd. Etc. v. State of Orissa Etc.
- 2001 M/s. Sharma Transport Rep. by Shri D.P. Sharma v. Government of A.P. and Ors.
- 2000 Bhavesh D. Parish and Ors. v. Union of India and Anr.
- 2006 Hardev Motor Transport v. State of M.P. and Ors.
- 1988 State of Maharashtra & Ors. Etc. v. Madhukar Balkrishna Badiya & Ors. Etc.
- 2003 M.P.A.L.T. Permit Owners Assn. and Anr. v. State of Madhya Pradesh
- 2015 Assistant Commissioner of Agricultural Income Tax & Ors. v. Mis. Netley B Estate & Ors.
- 2003 The State of Himachal Pradesh and Ors. v. Yash Pal Garg (dead) by Lrs. and Ors.
- 2018 Janhit Manch through its President Bhagvanji Raiyani & Anr. v. The State of Maharashtra & Ors.
- 2017 Indian Oil Corporation Limited v. State of Bihar & Anr.
- 2005 State of Tamil Nadu v. M. Krishnappan and Ors.
- 2005 State of U.P. and Others v. Sukhpal Singh Bal Etc. Etc.
- 1983 B. A. Jayaram and Others Etc. v. Union of India and Others
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